The tariff classification of a laminated (three-layer) polyurethane plastics/textile fabric, for use in auto seat upholstery, from Brazil.

NY I84350 July 30, 2002 CLA-2-59:RR:NC:TA: 350 I84350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Gerwald Meilen Aunde Corporation 3000 Town Center, Suite 1385 Southfield, MI 48075 RE: The tariff classification of a laminated (three-layer) polyurethane plastics/textile fabric, for use in auto seat upholstery, from Brazil. Dear Mr. Meilen: In your letter dated July 9, 2002, you requested a tariff classification ruling. The supplier is Aunde Coplatex do Brasil S/A, Sao Paulo, Brazil. The instant sample, as described in your correspondence, consists of a layer of polyurethane plastics foam material that is sandwiched between a layer of twill woven polyester textile fabric on one side (face) and a warp knit layer or scrim of polyamide man-made fibers on the other (back). The PU foam layer is clearly visible in cross section. The face fabric made in Brazil of European Yarns (Italy and Luxembourg) is laminated with foam made in Brazil. You give the following specifications for the laminated material: Warp Fill Density: 18ends/ 1 cm 15 picks/ 1 cm Count: Nm 30 Nm 12 Face fabric: 100 polyester 200+/- 10% g/m² Lamination: 100% PU foam 40+/-5% kg/m³ 100% polyamide backing scrim 45+/- 10% g/m² 390 +/-5% g/m² total weight Total thickness 3 mm +/- 1 mm You do not provide the source of the knit polyamide backing material, however, this will not affect the tariff status of the product. This material, which measures about 3mm in overall thickness, will be imported in rolls measuring 50 yards in length and 59 inches wide. Based upon the weight specifications that you provided, the PU foam portion is not over 70 percent by weight of the total weight of the material. The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division